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Careers in Accounting
human relations and workplace ethics are central to the Persons employed in accounting are generally
curriculum. expected to have strong computer, analytical, interper-
sonal, and communications skills in addition to sound
SEE ALSO Certifications, Licensures, and Designations
knowledge in accounting related to the level of the posi-
tion.
BIBLIOGRAPHY In general, according to Department of Labor projec-
http://www.acap.army.mil/default.cfm. Retrieved September 26, tion, the rate of growth of employment for accountants
2005.
with college degrees or master’s degrees was expected to be
http://www.careermag.com. Retrieved September 26, 2005.
about the same as the average for all other occupations
Merriam-Webster Online (2005). http://www.m-w.com/.
through the year 2012.
“The Myers & Briggs Foundation” (2005). Retrieved September The impact of computer technology will continue to
26, 2005, from http://www.myersbriggs.org.
change the nature of demand for employees in accounting
“NBEA Online” (2001). Retrieved September 26, 2005, from who have less than college preparation. The projection of
http://www.nbea.org.
the Department of Labor for this category of accounting
and bookkeeping workers was that growth would be
Judith Chiri slower than average in overall employment, but job
opportunities were expected to be numerous because of
high turnover of individuals in this category.
Accounting is a field that is appealing to individuals
CAREERS IN who enjoy working with figures and who appreciate the
ACCOUNTING need for impeccable accuracy and careful adherence to
policies and schedules. Accountants must be computer-
Many career opportunities are available in accounting. savvy. Thus, individuals who enjoy the challenge of the
The importance of the accounting function continues to
continuing need to learn new software and new work pro-
be enhanced in a complex, global business community.
cedures find the field of interest. Those who become cer-
Increased scrutiny of company financial reporting and
tified must continue to be learners, since renewal of
new regulations, such as those implemented with the pas- licenses requires continuing professional education.
sage of the Sarbanes-Oxley Act of 2002, have resulted in Accountants who are not certified also enroll in a range of
intense need for qualified, highly technical accounting in-company and other types of programs to upgrade their
staffs in corporations, accounting firms, and governmen- skills and knowledge to be able to handle emerging
tal agencies. responsibilities.
Accounting positions range from bookkeeping clerks Accountants must be individuals of high integrity so
who maintain financial data in computer and paper form that the financial information they prepare is viewed as
to chief financial officers who are responsible for provid- trustworthy by the users of the information. Accountants
ing leadership in the design and operations of a total who are certified are expected to adhere to professional
accounting information system and the financial state- codes of ethics. These codes impose rules and regulations
ments it produces. Opportunities for employment are that are meant to encourage behavior in relation to their
present for those with basic accounting/computer skills work that maintains the credibility of financial reporting,
acquired in secondary schools or community colleges as both within and outside the organization.
well as for those with college degrees and postgraduate
degrees.
CAREERS FOR CERTIFIED
ACCOUNTANTS
OVERVIEW OF ACCOUNTING AS AN Professional accounting positions that require at least an
OCCUPATIONAL FIELD undergraduate college degree and certification are certi-
The U.S. Department of Labor identifies accounting fied public accountant (CPA), certified management
essentially at two levels. At the “executive, administrative, accountant, certified internal auditor, and the certified
and managerial” occupational level, accountants and audi- government financial manager.
tors are included. Under “bookkeeping, accounting, and
auditing clerks,” positions are available to those who have Accountants in Public Accounting Firms. Accountants
completed secondary school or community college pro- who plan to complete the CPA examination and meet cer-
grams and have some training and interest in working tification requirements, as well as those who hold the CPA
with financial records. certificate, are likely to begin employment in a public
80 ENCYCLOPEDIA OF BUSINESS AND FINANCE, SECOND EDITION